APPENDIX IV LIST OF MAJOR AND MINOR HEADS OF …

1 APPENDIX IV (See Paragraph 210) LIST OF MAJOR AND MINOR HEADS OF ACCOUNT OF RAILWAY REVENUE, CAPITAL, DEBT AND REMITTANCE TRANSACTIONS ADJUSTED IN RAILWAY BOOKS Note. (1) The introduction of any head or the abolition or change of nomenclature of any of the HEADS prescribed herein is not within the Province of Railway Administrations. (2) The numbers within brackets shown after the description of the HEADS of Account refer to the explanatory' notes that follows. (3) The MAJOR and MINOR Expenditure HEADS given in Sections 1 and II come under Part I Consolidated Fund of India and Part II Contingency Fund of India, and Section III & IV come under Part III Public Account of India, vide para 208.

2 PART I-CONSOLIDATED FUND-REVENUE SECTION I MAJOR AND MINOR HEADS OF RAILWAY REVENUE Receipts HEADS (Revenue Account) (B) Non-Tax Revenue (C) Other Non-Tax Revenue (iii) Economic Services MAJOR HEADS /Sub- MAJOR HEADS MINOR HEADS 1001. Indian Railway Miscellaneous Receipts (1) Government share of surplus profits from Subsidized Companies (2). (A) Commercial Lines Sale of Land Subsidized Companies (3). Railway Recruitment Board (3 A). Miscellaneous Receipts (4). Subsidy from General Revenues towards dividend relief and other concessions (6). (Authority : 2002/ACII/2/1 dated 24-02-03) (B) Strategic Lines Same as under Commercial Lines. 1002. Indian railways Commercial Lines Revenue Receipts. (7) X Coaching Earnings.

3 100. Passengers. trains and reserved carriages. 300. Luggage. 400. Parcels. 500. Other coaching traffic. 600. Transport of Post Office Mails. 700. Miscellaneous coaching receipts. 800. Deduct Refunds. Y Goods Earnings. 100. Fuel. 200. General Merchandise. 300. Military Traffic. 400. Live Stock. 500. Railway Materials other than coal and coke. 600. Miscellaneous Goods Earnings. 700. Gross earnings from Road Services. 800. Deduct-Refunds. 100. Electric Telegraph Earnings. 200. Rents and tolls 300. Receipts from Catering Department. 400. Overhead charges and profits recovered on work done for outside parties and on sales of stores. 500. Sale proceeds of- Z. Sundry other Earnings. (a)Unclaimed and damaged goods. (b)Grass and trees on the line.

4 (c) Unserviceable Revenue Scrap (not creditable to DRF, DF, ACF, OLW( R) or Suspense. 600. 700. Miscellaneous. Deduct Refunds Suspense Traffic Accounts 1003 Indian Strategic Lines-Revenue receipts(7) (Sub- MAJOR and MINOR HEADS as under MAJOR Head 146) EXPENDITURE HEADS (REVENUE ACCCOUNT) (c) (f) Economic Services railways MAJOR HEADS /Sub- MAJOR HEADS MINOR HEADS 3001. Indian Railway Policy formulation. Direction, Research and Other Misc. Organisation 1. 2. 3. Railway Board(8). Surveys(9 & 10). Research Designs and Standards Organisation(8) Miscellaneous stablishments(8 & 11) Statutory Audit including Pensionary Charges etc. (12 &10). 4. 5. 6. 7. 8. 9. 10. Payment to Worked Lines (13).)

5 Subsidised companies (14). Miscellaneous Charges (10 & 15). Suspense-Miscellaneous Advances. Deduct Amount met from Railway Pension Fund (10). 11. Deleted(Authority : 2002/ACII/2/1 dated 24-02-03 ) 3002. Indian railways Commercial Lines-Working Expenses (17). A. General Superintendence & Services 100. 200. 300. 400. 500 600. 700. 800 900. General Management including General Management Services. Financial Management. Personnel Management. Materials Management Way & Works Management. Rolling Stock Management. Electrical Management Signal & Telecommunication Management. Traffic Management. B. Repairs & Maintenance of Permanent Way & Works 100. 200. establishment in offices. Maintenance of Permanent Way.

6 300. Maintenance of Bridge work and Tunnels including Road over/under bridges. 400. Maintenance of Service buildings(other than staff quarters and welfare buildings.) 500. Water supply, sanitation and roads (other than colones staff quarters and welfare buildings). 600. 700. 800. Other repairs and maintenance. Special repairs pertaining to Breaches, Accidents etc. including special Revenue works. 900. Credits or recoveries. C. Repairs and Maintenance of Motive Power. 100. 200. 300. 400. 500. 900. establishment in offices. Steam Locomotives. Diesel Locomotives. Electric Locomotives Rail cars, ferry steamers, and other maintenance expenses. Credits or Recoveries. D Repairs & Maintenance of Carriages and Wagons.

7 100. 200. 300. 400. establishment in offices. Carriages. Wagons. Electric Multiple Unit Coaches. 500. Electrical General Services Train Lighting, fans & Air-conditioning. 600. Misc. Repairs & Maintenance Expenses. 700 DMU Coaches 97/AC II/2/1 dated 900. Credits or Recoveries. E. Repairs & Maintenance of Plant & Equipment. 100. 200. 300. 400. 500. establishment in offices. Plant &Equipment- Way & Works. Plant &Equipment- Mechanical. Plant &Equipment-Electrical. Plant &Equipment-Signalling 600. Plant&Equipment-Telecommunications. 700. Rental to P & T for Signalling & Telecommunication . 800. Other Plant & Equipment-General & Traffic Departments. 900. Credit or Recoveries. F. Operating Expenses-Rolling Stock & equipment.

8 100. 200. 300. Steam Locomotives. Diesel Locomotives . Electrical Locomotives . 400 500. 600. EMU coaches. Carriages and Wagons. Traction (other than Rolling Stock) & general Electrical Services. 700. 800. 900. Signalling & Telecommunication. Ferry Services and Rail Cars. Credits or Recoveries. G. Operating Expenses-Traffic. 100. 200. 300. 400. establishment in offices. Station Operations Yard Operations. Transhipment and Repacking Operations. 500. 600. 700. 900. Trains Operations. Safety. Other Misc. Expenses. Credits or Recoveries. H. Operating Expenses- Fuel 100. 200. 300. 900 Steam Locomotives. Diesel Locomotives . Electrical Locomotives . Credits or Recoveries. J. Staff Welfare & Amenities. 100. 200. 300. 400. 500. 600. 900. Educational Facilities.

9 Medical Services. Health & Welfare Services. Canteen & other staff Amenities. Residential and welfare Buildings Repairs & Maintenance. Miscellaneous Expenses. Credits or Recoveries. K. Miscellaneous Working Expenses. 100. 200. 300. Security. Compensation Claims (18). Workment s & other Compensation Claims. 400. 500. 600. 700. 900. Catering. Cost of Training of Staff. Other Expenses. Hospitality & Entertainment Expenses. Credits or Recoveries. L. Provident Fund, Pension and other retirement benefits. 100. 200. 300. Superannuation & Retiring Pension Commuted Pension Ex-gratia Pension. 400. 500. 600. Family Pension. Death-cum-Retirement Gratuity Other allowances, other Pensions and other Expenses. 700. 800 Leave Encashment Benefits Contribution to Provident Fund.

10 Gratuities, Special contribution to Provident Fund and Contribution to Provident Fund. (Authority: 2002/ACII/2/1 dated 24-02-03) 900 Credits or Recoveries (53) M. Appropriation to Funds (19) 100. 200 Appropriation to Depreciation Reserve fund. Appropriation to Pension Fund N. Suspense. 100. 200 Miscellaneous Advance Demands Payable. Credit or Recoveries. 3003. Indian Railway Strategic Lines- Working Expenses(17) Same as for Working Expenses under MAJOR Head 3002 3004. Indian Railway-Open Line Works (Revenue) (20) A -Commercial Lines Transfer amount from MAJOR Head 5002. B -Strategic Lines Transfer amount from MAJOR Head 5003. 3005 Payments to General revenues Dividend to General Revenues (i) Payment from Revenues (ii) Payment by withdrawls from Revenue Reserve Fund Contribution to General revenues for Grants to states in lieu of Passenger Fare Tax.